https://www.taxtmi.com/caselaws?id=448566 Where the revenue laboratory lacked the facility to test calcite powder, a CRCL report could not safely be relied on to reject the importer's declared classification. Departmental circulars showed that, for the relevant period, such samples had to be routed to designated laboratories and that laboratory testing capability for some items arose only after later upgradation. Applying its earlier decisions on identical facts, the Tribunal held that the unsupported report was not a valid basis for classifying the goods as precipitated calcium carbonate powder; the importer's classification as natural calcite powder was accepted. en-us Wed, 03 Jan 2024 00:00:00 +0530 Sun, 21 Jan 2024 00:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448566 Where the revenue laboratory lacked the facility to test calcite powder, a CRCL report could not safely be relied on to reject the importer's declared classification. Departmental circulars showed that, for the relevant period, such samples had to be routed to designated laboratories and that laboratory testing capability for some items arose only after later upgradation. Applying its earlier decisions on identical facts, the Tribunal held that the unsupported report was not a valid basis for classifying the goods as precipitated calcium carbonate powder; the importer's classification as natural calcite powder was accepted. Case-Laws Customs Wed, 03 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448566